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Proposed Collection; Comment Request for Revenue Procedure 127367-07

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Internal Revenue Service (IRS), Treasury.


Notice and request for comments.


The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 127367-07, 9100 Relief Under Sections 897 and 1445.


Written comments should be received on or before December 3, 2007 to be assured of consideration.


Direct all written comments to Glenn Kirkland, Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

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Requests for copies of the revenue procedure should be directed to Allan Hopkins, at (202) 622-6665, or at Start Printed Page 56830Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at

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Title: 9100 Relief Under Sections 897 and 1445.

OMB Number: 1545-XXXX.

Revenue Procedure Number: Revenue Procedure 127367-07.

Abstract: The IRS needs certain information to determine whether a taxpayer should be granted permission to make late filings of certain statements or notices under sections 897 and 1445. the information submitted will include a statement by the taxpayer demonstrating reasonable cause for the failure to timely make the relevant filings under section 897 and 1445.

Current Actions: This is a new revenue procedure.

Affected Public: Business or other for-profit institutions, individuals or households, and not-for-profit institutions.

Estimated Number of Respondents: 250.

Estimated Time Per Respondent: 4 hours.

Estimated Total Annual Burden Hours: 1000.

The following paragraph applies to all of the collections of information covered by this notice:

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record.

Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

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Approved: September 24, 2007.

R. Joseph Durbala,

IRS Reports Clearance Officer.

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[FR Doc. E7-19567 Filed 10-3-07; 8:45 am]